US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

NATIONAL BANK V. KIMBALL, 103 U. S. 732 (1880)

Subscribe to Cases that cite 103 U. S. 732 RSS feed for this section

U.S. Supreme Court

National Bank v. Kimball, 103 U.S. 732 (1880)

National Bank v. Kimball

103 U.S. 732


1. As a general rule, the owner of taxable property, who seeks to enjoin the collection of a tax thereon which he alleges to be in excess of what is lawful must first pay or tender so much thereof as is justly due.

2. A bill to restrain the collection of a state tax upon the shares of a national bank is bad on demurrer where it does not appear that there is any statutory discrimination against them or that they, under any rule established by the assessing officers, are rated higher in proportion to their actual value than other moneyed capital.

3. The bill in this case avers that the same percentage is assessed on such shares as on other property, and that they are rated at about one-half their actual value. No case for relief is made by averring that the assessments are unequal and partial, and some other property is rated for taxable purposes at less than one-half of its cash value.

The facts, are stated in the opinion of the Court.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™